Special Situations

There are special situations where sales and use tax is charged on something that may not be a material item, it may be a service or a rental. In these special situations there may be a special tax rate charged rather than the six (6%) percent sales and use tax rate.

For instance an 11½ percent tax is imposed on short-term passenger car and recreational vehicle rentals. Certain short-term truck rentals are subject to an eight (8%) percent tax.

When you purchase goods from businesses located outside of Maryland, they are not required to collect Maryland's sales tax unless they have a physical location, or deliver services, in Maryland. Also, you are not required to pay the sales tax in the state where the business is located. However, you are required to pay the 6 percent use tax or the 9 percent alcoholic beverage tax directly to the Comptroller of Maryland by filing the consumer use tax return. Use tax payments are due on the 20th of the month following a three-month period during which the purchase was made.

Sales of Tangible Personal Property or Taxable Services for Delivery into Maryland

The nexus requirements contained in COMAR became effective October 1, 2018. Out-of-state vendors with more than $100,000 in sales or at least 200 separate transactions into Maryland must register and collect sales tax. The Comptroller's Office has published guidance for out-of-state vendors to determine if registration is required.

Guidance on Sales of Tangible Personal Property or Taxable Services for Delivery into Maryland

Sales and Use Tax Alert - Issued September 2018


If you are required to register with the Maryland Comptroller's Office, please fill out the Maryland Combined Registration Application.

One-Time Events or Shows

If you are going to participate in a one-time event or craft show involving the sale of tangible personal property in Maryland, you may not need to register with Maryland. However, you will need to obtain a Temporary Sales & Use Tax License. Information on obtaining a Temporary Sales & Use Tax License can be found here.

For more information you may contact Taxpayer Service at 410-260-7980 or 1-800-638-2937. Find additional contact information here.